
Pillar Two Country Tracker
PwC's Pillar Two Country Tracker Online helps you with the status of the implementation of the Pillar Two rules in different countries. Explore today.
Turn Pillar Two into trustful compliance with our tech-enabled approach
Pillar Two implementation brings complex challenges for multinational groups with consolidated revenue over €750 million. The Pillar Two’s 15% global minimum tax requires you to adapt your systems, technology, processes, governance and control to meet evolving data and compliance requirements. Done right, this creates opportunities for future growth.
Our end-to-end tech-enabled approach through Sightline, driven by the Pillar Two Engine, helps you quickly calculate the Pillar Two impact and meet your compliance obligations. With our global network of international tax specialists, we tackle complexity together. We help deliver value across the full compliance lifecycle: initial assessment through to compliance and reporting.
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Identifying the data requirements and developing a comprehensive data strategy are your first steps in preparation for Pillar Two. You’re managing multiple data sources across diverse stakeholders—and that makes collection and synthesisation complex. Early cross-functional engagement cuts through this complexity: it helps you get the right data and helps your system owners understand what Pillar Two demands. We help you build a data strategy rooted in systems and processes that streamline reporting and compliance.
Our Pillar Two Data Input Catalogue (PDF) (file size: 4.8 MB) acts as the foundation to develop an extensive data strategy, assess operational preparedness and determine your calculation approach. This crucial tool outlines the comprehensive data requirements for Pillar Two and serves to identify and map the data you need for calculation and compliance obligations. The dynamic, globally governed catalogue covers all necessary data for the qualified domestic minimum top-up taxes (QDMTTs), the Income Inclusion Rule (IIR) and the Undertaxed Payments Rule (UTPR). It includes essential information for forms as they become available.
The Data Input Catalogue powers our Sightline questionnaire—designed to streamline your data-collection process. It narrows down the scope of relevant data for Pillar Two reporting and compliance. It captures entity-level data that is not centrally available. The information gathered by the Sightline questionnaire feeds our Pillar Two Engine, which performs your Pillar Two calculations.
Check this PwC repository with all the information necessary to perform Pillar Two calculations.
PwC's Pillar Two Country Tracker Online helps you with the status of the implementation of the Pillar Two rules in different countries. Explore today.
Introducing Global Tax Talk, a new PwC on-demand video series that quickly delivers global tax policy news, accessible on the go.
PwC partners and thought leaders discuss and provide valuable insights on international tax developments around the world. Our podcasts not only provide you the latest regulatory changes and updates, but also explain how these changes can impact your business and offer possible solutions.
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Jonathan Howe
Connected Tax Compliance Leader, Tax and Legal Services, PwC United Kingdom
Tel: +44 (0) 7970 474343